← Library
High Court of Punjab and HaryanaITA/280/2016dismissed

Pr Commissioner Of Income Tax-I Chandigarh v. M/S Srbs Entertainment Chandigarh

2018-01-18Mr. Justice M.M. Aggarwal,Lok Adalat Bench - 36 pages



      

 





  !"#$%!

'!% (( )

+ ,- ..!

.$%!

'!% , ,# /0-(,121)3,$/12 /0-(,12)/1/4 

. 25!

% %*''!$

.!

'*

6$

.%!7766!

. ,!&% 8!* $

&5 !.$9 .% !

7.

'%:!

&!$&5 !.$

.% 7 . ;;;

 %

!77!6!'!

..%& .% !"7766!.

 !6 



'.%& .%77!6 9%<=.%& 

'*.% .=&

!669

'.%6!

.7!

&<=.%!

>*!

%&  %!..7.!

..%!

.=!

?  &

'..%!7766!

.$.% 669

'

6!9!

!77!6# @%.%

.% !

6!9$.%/ 0<6

'%.

&6.

'.%!&&

A$

+#<=%6&

'.%!.

.%7!= 6!

## .!6%!

!&<= %>*!

.&&* .

'.%&* $.%

<*

"7&

= = "7 .* .!<6

%&B

@%.%

.% !

6!9$.%/ 0<6

'%.

&6.

'.%!&&

A$

+#<= 

'.% ! ..%!..%!

 *6&

.75.%<*

"7&

= "7

9%

&  7

 %!&  .  < &   .% 7*7

? %

'



!6

%&.%!

.* & .

C?? .% !" .$

  %.$E.% .0$5 &&&!.&   

?%

'

&*<.&.%7!= .!

!669&.%7!= A$

+#!

.%'* &.%!..%

& . *< .7 '!&

'.%* .%7

<*

7*7

 C %77!6 !669&.%!

!77!65 && &!.&?



C%77!6 %6&!

* &#   

    

       

 

        

"# $  %  &       &    &     $ '  &  

    

 (

  

) $

    

 

         $( &    & '      &

 * &    (



  $   $  

#?#    $

  

       ' (

 &           &     (





  &

      & &     

 

  ( & &$     

    &     #

&  +           

      

  $   (  

 ( 

    ( 

&  ( 

 & &$

   

                &

 '

 )$ (   

     ( &  &    (



$     

  $   

 $ 

$    $





$  (

  $

      (      

  

   &   

   #,  

 (   

   & 

  -

 

 

   

  #

&+ 

&

   &       ( 

$  

 #

&+         .# %%  #

$        

     (   

   .# %$%

  

 #

&+    &



   (

      &$       

          &  #

&+ 

 

#C#  &    &

 

 

 &(  / F %   !6  

&  .%  !

 '

 <=  .%   77!6   !

&  &

&  .%  !77!6  <=  .%  7*'

&  &  &!.&

C ?

  %  & 

 <!

&    !

 !77 !.

 .%    % 6*

 .!

6=!7

<6 . !

.< &.<75 

!.

!6%!77!6.% & .!

! 6!9

%  !

  9!

 !=

'    .%  <*

 *

'  !

*

.= .6*<!. 65 .=3 !87* &."7!

&.5 .*

.%<*

 !.

'!

&<!

>*.

'$! %& 9!

.!8 87

'.% *

.* * %!

$<*68=.

.!'!

!.

'>* 7 .%95! * % *7

.!.

'.% 9<*

6*&&.%&6!=

'..

'6 .

<=!6 '%.

 .%  .%<*

 *6& .< .!.&$7!. &77.=.!8

..  !&%*%*G! !66.%

$.97!.

9 .. '6!

&9%%!&..* %.6= 68

'!

..%

<*.&*..%  ! 6=7<6!

&<*

 7*6

$.%= *6& ..* 9 .%

!!

!<6.

& ..&6=$.%6!

.9!

7!

&.%*'% %>*!

&5 !

>* &* &.% .9!

&*6= &&* .&-.%.%7766!.*.%

.8

. 

&!.

!66.%

! . &%6&.%!..% 6!

  =7!

& !

.<&

&% 6*

! %&

6'

!6 A H* 

!&

 .6=%>* %!

9&&. *''

..%!..%!*.%

%6&.%!.

.%7!=

#F# %!

!&<= %>*!

&%!

&&* .&$.%'

.% !!

& .%<*

"7&

= .!<6

%& &&  7!= .<= %>*7*7.&6=.9!& .!

&.%&&* .

9*6& . .!<6

%! !

&&* .

/95$.%7766!.

*.%

%!5 .!669&.% 6!

6= .%<!

7!= <

'!&<= %>*!

&%!5

'< &&* .&%

.= %!5<

&&!

&.%!

.$!  6*

%!

! 5&!..%!. 9!

!<*

"7 .*9% %9!

6=!&.9!& 7!=

6!

. H*  %!66

'.%&6.

!&& !&!

6&.75.%<*

"7&

=!

&7

. * &  <*

 7*7

. ! >* 6!9$* % 6

6!9 D 6=< !* .%9!

&

*6.= ! &<=.%!

 

'.%* .%7

.& . 669.%!..%"7

6!

&9 . .%7*7 .%!

<*

 .%"7 .&

* ! .!7& !<*

77

$ .9 66 .<!<!

. %!66 '.%<*

"7&

=5

.%9!

!&6!=

'..

'.% 6 .

.= 

$.%!.!=<! *6. *6

6 .! .*!6 <6 '!.

$ 9% %.%!

 !

 6!

&!!'

.9*6& .<7

.%&7!. .. *''

..%!.

* %

$.%6!

%*6& %!5< .

!.&.

!<*

&

.<.!8 <=.%!

.

..% !

.%&7!. ..%!..%"7

%!5 .<

*&

.%!.  .%=  9  !&  * &  !

&

'  !* 6!'&  !

 !  6!

!' .

%!77!6!

>*

! .

6!9!

%

9!!



. 9 .%.%&7!

&<= .% !6

%!77!6

$.% $&

&       !"#!$%     

&G